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Code · Michigan · Chapter 207 — Taxation

207.623 Definitions.

515 words·~2 min read·/mi/chapter-207/207-623

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207.623 Definitions.
Sec. 3.
As used in this act:
(a)"Accommodations" means the room or other space provided to transient guests for dwelling, lodging, or sleeping, including furnishings and other accessories, in a facility that is not a campground, hospital, nursing home, emergency shelter, or community mental health or community substance abuse treatment facility. Accommodations do not include food or beverages.
(b)"Commissioner" means the state treasurer.
(c)"Convention facility" means 1 or more facilities owned or leased by a local governmental unit or metropolitan authority created under the regional convention facility authority act, 2008 PA 554, MCL 141.1351 to 141.1379, that are any combination of a convention hall, auditorium, meeting rooms, and exhibition areas that are separate and distinct and contiguous to each other, and related adjacent public areas generally available to members of the public for lease on a short-term basis for holding conventions, meetings, exhibits, and similar events and the necessary site or sites, together with appurtenant properties necessary and convenient for use in connection with the facility. Convention facility includes a qualified convention facility as defined under section 5 of the regional convention facility authority act, 2008 PA 554, MCL 141.1355.
(d)"Convention hotel" means a facility used in the business of providing accommodations that has more than 80 rooms for providing accommodations to transient guests and that complies with all of the following:
(i)Is located within a county having a population according to the most recent decennial census of 700,000 or more.
(ii)Is located within a county that is 1 or more of the following:
(A)A county that has a convention facility with 350,000 square feet or more of total exhibit space.
(B)A county that has 2,000 or more rooms to provide accommodations for transient guests.
(e)"Local governmental unit" means a county, township, city, village, or a metropolitan authority formed under the regional convention facility authority act, 2008 PA 554, MCL 141.1351 to 141.1379.
(f)"Person" means a natural person, partnership, limited partnership, fiduciary, association, corporation, limited liability company, or other entity.
(g)"Public-private arrangement" means a public-private arrangement authorized under the regional convention facility authority act, 2008 PA 554, MCL 141.1351 to 141.1379.
(h)"Room charge" means the charge imposed for the use or occupancy of accommodations, excluding charges for food, beverages, telephone services, the use tax imposed under the use tax act, 1937 PA 94, MCL 205.91 to 205.111, or like services paid in connection with the charge. Room charge does not include reimbursement of the assessment imposed by the community convention or tourism marketing act, 1980 PA 395, MCL 141.871 to 141.880, the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, or this act.
(i)"Transient guest" means a natural person staying less than 30 consecutive days.
History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2006, Act 609 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023
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